Are you thinking size like Yamaha YSR 50? I use to race a YSR 75! What a blast that was! Of course I couldn't complete with the guys running kx 80 big wheels running racing slicks!!! Ahhh those were...

I think I just recalled that IRS form 8910 used to be the one that allowed someone to take credit for electric conversions of IC vehicles, but it looks like that form is now being used for the likes...

Here are various government documents regarding electric motorcycle purchases. But they seem to only apply to purchase of a new vehicle. However there may be some other location in the tax code that...